subroutine{

    my @data;
    my $table;

    open( F, "$File" )
      || die("Could not open $File");
    
    while (<F>) {
        chomp();
        push( @{@data[$.]},( split /,/, $line));
    }
    close(F);

    $table .= "<table border=1>";

    for my $i ( 0 .. $#data ) {
        $table .= "<tr>";
        for ( @{@data[$i]}){
            $table .= "<td>$_</td>\r\n";
        }
        $table .= "</tr>";
    }
    $table .= "</table>";
}